34 CFR 300.16 : Education (Parts 1-2 To Parts 1201-1299) — (§ 300.1 To Parts 397-399) — Regulations Of The Offices Of The Department Of Education (Continued) (§ 300.1 To Parts 397-399) — Office Of Special Education And Rehabilitative Services, Department Of Education (§ 300.1 To Parts 397-399) — Assistance To States For The Education Of Children With Disabilities (§ 300.1 To Appendix F To Part 300) — General (§ 300.1 To § 300.45) — Definitions Used In This Part (§ 300.4 To § 300.45) — Excess costs.

Excess costs means those costs that are in excess of the average annual per-student expenditure in an LEA during the preceding school year for an elementary school or secondary school student, as may be appropriate, and that must be computed after deducting -

(a) Amounts received -

(1) Under Part B of the Act;

(2) Under Part A of title I of the ESEA; and

(3) Under Parts A and B of title III of the ESEA and;

(b) Any State or local funds expended for programs that would qualify for assistance under any of the parts described in paragraph (a) of this section, but excluding any amounts for capital outlay or debt service. (See appendix A to part 300 for an example of how excess costs must be calculated.)